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Practical Manual of Companies 2023.

Reserve for investments in the Balearic Islands

In boxes [00012] and [00016] will be entered with negative sign the corresponding reduction for the amounts of the cooperative results and the extra-cooperative results destined for the r reserve for investments in the Balearic Islands , under the conditions established in section Four of the seventieth provision of Law 31/2022, of December 23, on the General State Budgets for the year 2023 , and with positive sign the increase in the accounting result that arises as a consequence of non-compliance of any of the requirements provided for in the aforementioned article.

Keep in mind:

boxes [00012] and [00016] have correlation boxes [00778] and [00813] «Reserve for investments in the Balearic Islands (DA 70 Law 31/2022)» on page 13 of form 200, in such a way that boxes [00012] and [00016] can be completed by transferring the amount entered in the aforementioned boxes, with a negative sign if it is a reduction to the accounting result and with positive sign if it is an increase.